70

38  &  39  Vict.  Cap.  60,  s.  15.

visions  of  the  Acts  of  the  thirty-ninth  George  the  Third,
chapter  seventy-nine,  or  the  fifty-seventh  George  the  Third,
chapter  nineteen,  if  in  such  society  [or  branch]  or  at  such
meeting  no  business  is  transacted  other  than  that  which
directly  and  immediately  relates  to  the  objects  of  the
society  [or  branch]  as  declared  in  the  registered  rules
thereof,  but  such  society  [or  branch]  and  all  officers  of  the
same  shall,  on  request  in  writing  by  two  justices  of  the
peace,  give  full  information  to  such  justices  of  the  nature,
objects,  proceedings,  and  practices  of  the  society  [or  branch]
in  default  whereof  the  provisions  of  the  Acts  in  this  section
re  erred  to  shall,  so  far  as  applicable,  be  in  force  in  respect
of  such  society  [or  branch]  (a).
(2.)  Exemption  from  stamp  duty.—Stamp  duty  shall  not
s  chargeable  upon  any  of  the  following  documents  :—
(a.)  Power,  warrant,  or  letter  of  attorney,  granted  by  any
person  as  trustee  for  the  transfer  of  any  money  of
the  society  [or  branch]  invested  in  his  name  in
the  public  funds  :
(b.)  Order  or  receipt  for  money  contributed  to  or  received
from  the  funds  of  the  society  [or  branch]  by  virtue
of  its  rules  or  of  this  Act:
(c.)  Bond  given  to  or  on  account  of  the  society  [or
branch]  or  by  the  treasurer  or  other  officer
thereof:
(d.)  Draft  or  order,  or  form  of  policy,  or  appointment  or
revocation  of  appointment  of  agent,  or  other  document ­
  required  or  authorized  by  this  Act,  or  by  the
rules  of  the  society  [or  branch]  (b).

(а)  This  is  a  re-enactment  of  18  &  19  Vict.  c.  63,  s.  12.
(б)  This  is  a  re-enactment  of  18  &  19  Vict.  c.  63,  s.  37.  Upon
the  construction  of  a  clause  in  33  Geo.  3,  c.  54,  similar  to  this
section,  it  was  held  that  a  bond  conditioned  for  the  production
of  a  box  containing  the  subscriptions  of  a  friendly  society,  need
not  be  stamped:  Carter  v.  Bond,  4  Esp.  235.  This  section
gxempts  from  stamp  duty  any  power,  warrant,  or  letter  of
attorney  for  the  transfer  of  any  share  in  the  public  funds  only  :
and  this  exemption  will  not  extend  to  other  investments.  See
Me  Moyal  Liver  Friendly  Society,  L.  R.  6  Exch.  78,  where  it
was  decided  that  a  mortgage  security,  on  which  the  funds  of